Commentary

V3.512 Meaning of “VAT invoice”

Part V3 Supplies, acquisitions and imports

V3.512 Meaning of “VAT invoice”

V3.512 Meaning of “VAT invoice”

An invoice includes any document similar to an invoice1. The term “VAT invoice” is defined as “such an invoice as is required under paragraph 2A of [VATA 1994] Schedule 11, or would be so required if the person to whom the supply is made were a person to whom such an invoice should be issued”2. A document appears to be a VAT invoice if it meets the following tests.

  1.  

    (A)     It is issued by a person who falls within one of the following descriptions3

  2.  
    1.  

      (1)     a person registered for the purposes of VAT;

    2.  

      (2)    

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